02Collection of Taxes; Reports.Every registered seller making sales of tangiblepersonal property for storage, use, or other consumption in that part of RussellCounty outside the corporate limits of the Cities of Hurtsboro and Phenix City(which storage, use, or other consumption is not exempted from the tax imposed)shall at the time of making the sale, or if the storage, use, or otherconsumption of the tangible personal property in that part of Russell County isnot then taxable under this subpart, at the time the storage, use, or otherconsumption becomes taxable hereunder, collect the tax from the purchaser, andshall give to the purchaser a receipt therefor in the manner and formprescribed by the state Department of Revenue.On the 20th day of the month following the close of each quarterlyperiod provided for in Section 45–57–244.01, each registered seller shall filewith the department a return for the preceding quarterly period in such form asmay be prescribed by the department showing the total sales of the tangiblepersonal property sold by the registeredseller, the storage, use, or other consumption of which became subject to thetax imposed during the then

the department showing the total sales of the tangiblepersonal property sold by the registeredseller, the storage, use, or other consumption of which became subject to thetax imposed during the then preceding quarterly period: and each return shall be accompanied by a remittance of theamount of the tax required to be collected by the registered seller during theperiod followed by the return; provided, that any registered seller may defercollecting the tax with respect to credit sales until collection of theproceeds of the sales and may defer reporting credit sales until after theircollection, but shall thereafter collect the taxes, along with collection ofthe credit sales and shall include in each quarterly report all creditcollections made during the preceding quarterly period, and shall remit thetaxes with respect thereto at the time of filing the report or return. Any person who has paid to a registeredseller the tax with respect to the use, storage,or other consumption of tangible personalproperty in that part of Russell County outside the corporate limits ofthe Cities of Hurtsboro and Phenix City need not file a report or make anyfurther payments of the tax, but each

tangible personalproperty in that part of Russell County outside the corporate limits ofthe Cities of Hurtsboro and Phenix City need not file a report or make anyfurther payments of the tax, but each personwho purchases tangiblepersonal property, thestorage, use, or other consumption of which is subject to the tax imposed, andwho has not paid the tax due with respect thereto to a registered seller, shallreport and pay the tax as required by Section 45–57–244.01.(Act 2000–787, p. 1847, § 3.)